Rulings ( 7211 results )
High Court
HC: Karnataka HC stays assessment order classifying supply of 'Uninterrupted Power Supply' as 'mixed supply'
- In Favour of Not Applicable
- Citation Number : TS-633-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Members offer divergent ruling on taxability of lodging/boarding services to Apollo Med Skills
- In Favour of Not Applicable
- Citation Number : TS-632-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Conversion of Plain Polyester Films into Dyed/Laminated/Thermostatic Films on ‘Job-work’ basis taxable under residual entry
- In Favour of Not Applicable
- Citation Number : TS-631-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional rate on Fortified Rice Kernels (Premix) supply to Central/State Govt. upto Sept 30, 2021
- In Favour of Not Applicable
- Citation Number : TS-630-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: No exemption on supply of powdered mixture of cereals and pulses to Anganwadis
- In Favour of Not Applicable
- Citation Number : TS-629-AAR(KAR)-2021-GST
High Court
HC: Citing ‘Casual Taxable Person’ Category, disposes writ challenging tender-clause mandating registration
- In Favour of Not Applicable
- Citation Number : TS-628-HC(DEL)-2021-GST
High Court
HC: Invoking ‘wrong provision’ doesn’t imply no jurisdiction; Rejects petition challenging OIO
- In Favour of Not Applicable
- Citation Number : TS-627-HC(TEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'Intermediary' definition not limited to ‘broker’ or ‘agent’; 'Ejusdem generis' principle inapplicable
- In Favour of Not Applicable
- Citation Number : TS-626-AAAR(KAR)-2021-GST
High Court
HC: Raps Revenue for inaction in transitional-credit claim matter, despite directions
- In Favour of Not Applicable
- Citation Number : TS-625-HC(GUJ)-2021-GST
High Court
HC: Delhi HC issues Notice in writ challenging Circulars as ultra vires the GST Act
- In Favour of Not Applicable
- Citation Number : TS-624-HC(DEL)-2021-GST
High Court
HC: Directs Revenue to take bank-account attachment proceedings to “logical conclusion”
- In Favour of Not Applicable
- Citation Number : TS-623-HC(BOM)-2021-GST
High Court
HC: Issues notice in petition seeking representation before Revenue, for refund with interest
- In Favour of Not Applicable
- Citation Number : TS-622-HC(DEL)-2021-GST
High Court
HC: Blocking of Electronic Credit Ledger ceases if continued beyond one year, quashes order
- In Favour of Not Applicable
- Citation Number : TS-621-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Payment of settlement fees to foreign entity for agreeing to not pursue arbitration liable to IGST under reverse charge
- In Favour of Not Applicable
- Citation Number : TS-620-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Job-work services on goods/materials belonging to principal manufacturer registered under GST taxable at 12%
- In Favour of Not Applicable
- Citation Number : TS-619-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: No GST on reimbursements received by subsidiary from MMRDA towards manpower expenses, consideration received for consultancy services
- In Favour of Not Applicable
- Citation Number : TS-618-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Co-operative Housing Society not entitled to ITC on repairs/renovations/rehabilitation works
- In Favour of Not Applicable
- Citation Number : TS-617-AAR(MAH)-2021-GST
High Court
HC: Directs Revenue to address system-glitch hindering 'sanctioned refund' credit both to assessee & CWF
- In Favour of Not Applicable
- Citation Number : TS-616-HC(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No separate registration required for dispatching imported goods directly from Customs Port in other states
- In Favour of Not Applicable
- Citation Number : TS-614-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Pending investigation after inspection or search interpretable as pending proceedings; Rejects advance-ruling application
- In Favour of Not Applicable
- Citation Number : TS-615-AAR(TEL)-2021-GST